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Publication date: 24.04.2024
active and purposeful military lawyer with more than 4 years of experience
Business trips in Ukraine and abroad: about the peculiarities of reimbursement of daily allowances
According to subsection 165.1.11 of clause 165.1 of article 165 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), the total monthly (annual) taxable income of the taxpayer is not included, in particular, funds received by the taxpayer for a business trip or for a report and calculated in accordance with clause 170.9 of article 170 PKU
According to subsection 170.9.1 of clause 170.9 of article 170 of the Civil Code, taxable income does not include travel expenses, not documented, for food and financing other personal needs of an individual (daily expenses), incurred in connection with such a trip within the territory of Ukraine , but no more than 0.1 of the amount of the minimum wage established by law on January 1 of the tax (reporting) year, calculated for each calendar day of such a business trip, and for business trips abroad - not higher than 80 euros for each calendar day of such a business trip for by the official hryvnia to euro exchange rate established by the National Bank of Ukraine, calculated for each such day.
The amounts and composition of expenses for business trips of civil servants, as well as other persons sent on business trips by enterprises, institutions and organizations, which are fully or partially supported (financed) from budget funds, are determined by the Cabinet of Ministers of Ukraine. The amount of daily wages for such categories of individuals cannot exceed the amount established by this subsection.The amount of daily allowances is determined in the case of a business trip:
• within the borders of Ukraine and countries, the entry of citizens of Ukraine to the territory of which does not require a visa (entry permit), in accordance with the travel order and relevant primary documents;
• to countries, the entry of citizens of Ukraine into the territory of which is carried out with the presence of a visa (entry permit) - in accordance with the business trip order, in the presence of documentary evidence of the person's stay on a business trip (a border crossing service note, travel documents, invoices for residence and/or any other documents confirming the person's actual stay on a business trip).
The main document that regulates the business trips of employees of state authorities, enterprises, institutions and organizations that are fully or partially financed from budget funds is the Instruction on business trips within Ukraine and abroad, approved by the order of the Ministry of Finance of Ukraine dated March 13, 1998 No. 59 (hereinafter - Instruction No. 59). At the same time, other enterprises and organizations can use Instruction No. 59 as an auxiliary (reference) document.
According to sub-clause 16.2 of clause 16 of chapter III of Instruction No. 59, daily expenses during a business trip are reimbursed within the limits of the approved amounts, in particular:
a) for each day of a business trip, including the day of departure and arrival, according to the norms established for the state to which the employee is posted;
b) if, while traveling to foreign countries, or returning from the relevant country, the employee has a transfer to another vehicle or stops at a hotel (motel, other residential premises) on the territory of Ukraine, the reimbursement of travel expenses for the period of travel through the territory of Ukraine is carried out in accordance with the procedure provided for business trips within Ukraine.
At the same time, daily expenses from the day of the last transfer to another vehicle (departure from a hotel, motel, other residential premises) on the territory of Ukraine when going on a business trip abroad and until the day of the first transfer to another vehicle (stops at a hotel, motel, other residential premises) on the territory of Ukraine (including) during the return to Ukraine are reimbursed according to the norms established for business trips abroad. If the day of departure on a business trip or the day of arrival of a seconded employee to the place of permanent work coincides with the day of the specified transfer (stop), daily expenses for the corresponding day of departure or arrival are reimbursed according to the norms established for business trips abroad.
In the absence of such a transfer (stopover), daily expenses are reimbursed for each day of the business trip, including the day of departure and arrival, according to the norms established for business trips abroad.
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